https://www.taxtmi.com/caselaws?id=1004 The trust, primarily established for charitable purposes related to promoting swimming activities, was found not liable for service tax as "Mandap Keepers" for providing services and premises to its members. The court emphasized the charitable nature of the trust, the exclusion of clubs from the definition of "Mandap Keeper," and the principle of mutuality. Citing past court decisions, the judgment set aside the tax liability, ruling in favor of the appellants. en-us Thu, 02 Nov 2006 00:00:00 +0530 Thu, 13 Mar 2014 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1004 The trust, primarily established for charitable purposes related to promoting swimming activities, was found not liable for service tax as "Mandap Keepers" for providing services and premises to its members. The court emphasized the charitable nature of the trust, the exclusion of clubs from the definition of "Mandap Keeper," and the principle of mutuality. Citing past court decisions, the judgment set aside the tax liability, ruling in favor of the appellants. Case-Laws Service Tax Thu, 02 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1004